Purpose
This paper aims to demonstrate how franchising firms can manage system expansion by weathering the economic effects of a location (i.e. country-level economic cycles) by shifting their resources.
Design/methodo ...

The Beyond Budgeting idea as developed by Hope and Fraser (1997) has been in existence for almost twenty years, yet, the research community still has divergent views on whether the concept is a better management accounting ...

Manuscript Type: Empirical
Research Question/Issue: Companies operating in transition economies encounter a broad range of potential challenges. In the area of tax, firms make direct tax payments but may also encounter ...

There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in ...

The effects of entrepreneurial orientation on firm performance are grounded and well established. However, when accounting for potential factors having a moderating effect on this relationship, most scholarly attention has ...

In this paper, we propose a new multivariate model for the dynamics of regional ocean freight rates. We show that a cointegrated system of regional spot freight rates can be decomposed into a common non-stationary market ...

This report presents the research findings from the 3rd Annual European Alternative Finance Industry Survey, which systematically records the development of this industry during 2016. This research was carried out
by the ...